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External Public Audit, A Tool To Improve The Decisions By The Management Of Public Funds For Sustainable Development

Author

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  • Xiaoyu ZHAN

    (Valahia University of Targoviste, Romania)

Abstract

The topic of the study tries to answer the question, „Is external public audit a lever to identify vulnerabilities in the way how the public funds for sustainable regional and local development are managed?†In this respect, the approach started from the analysis and re-treating of the disfunctions found by the Supreme Audit Institution in the management of public funds of the ministry under review. Thus, with the help provided by the global diagnostic grid of the public funding management of the ministry, the disfunctions were addressed in the hierarchical order of the entities which receive public funds and also according to the typology of the deviations. The disfunctions were re-treated on the basis of the trinomial criterion of financial accounting - budget execution - internal management control system.

Suggested Citation

  • Xiaoyu ZHAN, 2022. "External Public Audit, A Tool To Improve The Decisions By The Management Of Public Funds For Sustainable Development," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 66(2), pages 20-27, September.
    • Handle: RePEc:ath:journl:v:66:y:2022:i:2:p:20-27
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    References listed on IDEAS

    as
    1. Pascal Fabre & Dominique Bessire, 2006. "Enseigner la conception de systèmes de comptabilité de gestion," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 12(3), pages 67-85.
    2. Pascal Fabre & Dominique Bessire, 2006. "Enseigner la conception de systèmes de comptabilité de gestion," ACCRA, Association francophone de comptabilité, vol. 12(3), pages 67-85.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    external public audit; financial accounting; budget execution; internal control; sustainable development;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • G3 - Financial Economics - - Corporate Finance and Governance
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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